Optional Registration of Debts in the Central Registry of Invoices (CRF) from E-Invoices

Summary

• 🇷🇸 New CRF functionality from 1 July 2026: Serbia’s Ministry of Finance announced on 29 May 2026 that the Electronic Invoice System (SEF) will introduce optional registration of obligations (debts) in the Central Registry of Invoices (CRF) from e-invoices where public funds users of type 7 are listed as recipients. [efaktura.gov.rs]
• 📋 New Rulebook published: A new Rulebook on the Central Registry of Invoices was published in Official Gazette No. 45/2026 (18 May 2026), applicable from 1 July 2026. It establishes deeper integration between SEF, CRF, and the public sector payment control system, with automatic registration of e-invoice data and mandatory payment references linked to CRF records. [pravniportal.com], [tasiclaw.com]
• ⏳ No immediate action required: The Serbian authorities have confirmed that businesses do not need to implement this functionality before the 1 July 2026 go-live date — the feature is optional, not mandatory, at this stage. [efaktura.gov.rs]

Article

Background: What Is the CRF?

The Central Registry of Invoices (Centralni registar faktura, CRF) is an information system established and maintained by the Treasury Administration (Uprava za trezor) under Serbia’s Ministry of Finance. Its purpose is to record, track, and report on outstanding obligations (debts) in the public sector. The CRF has been operational since 1 March 2018 and was originally set up under the Law on Deadlines for Settlement of Monetary Obligations in Commercial Transactions. [crf.trezor.gov.rs], [ekompanija.com]

The CRF records data on e-invoices issued by creditors in commercial transactions between public sector entities and private businesses (or between public sector entities themselves) where the public sector entity is the debtor. It contains information such as the unique identification number of the invoice record, the debtor’s JBKJS (unique number of the user of public funds), invoice number, issuance date, total amount, complaints, settlement data, and assignment details. [pravniportal.com]

Since the introduction of the System of Electronic Invoices (SEF) — Serbia’s mandatory e-invoicing platform — the CRF no longer operates as a standalone application. Instead, data flows to the CRF through SEF, streamlining the process of debt registration for public sector transactions. [ekompanija.com]

What’s New: Optional Debt Registration for Type 7 Public Funds Users

On 29 May 2026, the Serbian Ministry of Finance published an official announcement on the eFaktura portal stating: [efaktura.gov.rs]

“The functionality of optional registration of obligations in the Central Invoice Register from electronic invoices in which users of public funds of type 7 are listed as recipients will be implemented from July 1, 2026.”

Type 7 users of public funds are a specific category under Serbia’s budget system regulations (classified via the JBKJS system). The expansion of CRF functionality to cover e-invoices addressed to these entities represents a further step in tightening public sector financial discipline.

Importantly, the authorities have clarified that it is not necessary to implement the specified functionality before 1 July 2026 — the feature is optional, giving businesses and public sector entities time to adapt. [efaktura.gov.rs]

New Rulebook on the Central Registry of Invoices

This announcement follows the publication of a new Rulebook on the Central Registry of Invoices in Official Gazette No. 45/2026, dated 18 May 2026, which enters into force on 1 July 2026. [pravniportal.com], [tasiclaw.com]

According to the law firm Tasić & Partners, the most significant innovations of the new Rulebook include: [tasiclaw.com]

• Deeper integration between SEF, CRF, and the public sector payment control system.
• Automatic data registration: E-invoice data entered in SEF is automatically recorded in the CRF, with each record receiving a unique identification number.
• Mandatory payment references: Public sector entities must include the appropriate payment code and the CRF e-invoice number as a reference in payment orders, directly linking payment transactions to CRF records.
• 3-day settlement reporting obligation: Public sector entities making payments through bank accounts must enter settlement data into the CRF within three business days of payment.
• Scope: The Rulebook applies to commercial transactions between the public sector and private businesses, as well as between public sector entities, where the public sector entity is the debtor — covering state bodies, local self-government units, public enterprises, institutions, and other users of public funds.

Broader Context: Serbia’s E-Invoicing Ecosystem

Serbia has been at the forefront of e-invoicing in Europe, with mandatory B2G e-invoicing since May 2022 and full B2B coverage since January 2023 via the SEF (eFaktura) platform. Recent developments include: [cleartax.com]

• Updated Rulebook on Electronic Invoicing (Official Gazette No. 30/2026), effective for tax periods from 1 April 2026, covering revised procedures for system access, VAT recording, and compliance deadlines. [regfollower.com]
• Law on Amendments to the Law on Electronic Invoicing (Official Gazette No. 109/2025), introducing retail e-invoicing obligations for corporate card holders and public sector entities, effective for tax periods starting after 31 March 2026. [kpmg.com]
• Pre-filled VAT returns postponed to 2027. [rtcsuite.com]

What This Means for Businesses

For companies supplying goods or services to Serbia’s public sector, the accuracy and timeliness of data in SEF becomes even more critical. E-invoice data now directly feeds into the CRF, forming the basis for tracking public sector debts and payments. While the registration of debts for type 7 public funds users is optional from 1 July 2026, businesses should monitor whether this will become mandatory in subsequent regulatory updates.

🔗 Key Links

• Official announcement (eFaktura): Optional registration of debts in the CRF [efaktura.gov.rs]
• CRF Portal (Treasury Administration): crf.trezor.gov.rs [crf.trezor.gov.rs]
• New Rulebook on CRF (Official Gazette 45/2026): Pravni Portal summary [pravniportal.com]
• Tasić & Partners analysis: Novi Pravilnik o CRF [tasiclaw.com]
• Serbia e-invoicing overview (Cleartax): e-Invoicing in Serbia [cleartax.com]
• Serbia e-invoicing updates (Regfollower): Serbia updates rulebook [regfollower.com]
• KPMG Serbia – Amendments to the Law on E-Invoicing: Tax Alert Dec 2025 [kpmg.com]

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